TAX EXEMPTION FOR ENJEBI COMMUNITY TRUST FUND.

SEC. 6136. TAX EXEMPTION FOR ENJEBI COMMUNITY TRUST FUND. (a) In General.—Any earnings on, and distributions from, the Enjebi Community Trust Fund created under section 103 of the Compact of Free Association Act of 1985 shall be exempt from all Federal, State, or local taxation. (b) Effective Date.—The provisions of subsection (a) shall apply to all taxable years whether beginning before, on, or after the date of the enactment of this Act.